ONSCG5500 | Dealing with applications: tax avoidance referrals and further advice

There are various indicators of direct tax avoidance provided by Counter-Avoidance, see NSCG9800. This information sets out many of the features which in the past have been tell-tale signs of tax avoidance, but such a list can never be exhaustive.

Caseworkers should remember that if avoidance is suspected the clearance should be referred to C-A with an explanation.

No application should be rejected on the grounds of suspected avoidance without reference to C-A.